R. Rajasekaran v. Addl.CIT (2023) 294 Taxman 60 (Mad.)(HC)

S. 144B : Faceless Assessment-Unexplained investments-Reassessment-Personal hearing was not provided-Assessing Officer was to be directed to grant personal hearing and pass assessment order on merits by taking appropriate facts. [S. 69, 147, 148, Art. 226]

 Allowing the petition the Court held that  the Assessing Officer was  directed to grant personal hearing to assessee and pass assessment order on merits by taking appropriate facts. Matter remanded.  (AY. 2015-16)